HKICPA Chi Annual Report 2023
ii 目錄02 04 06 10 36 40 45 47 54 59 62 65 • • • 前言20235050 Accounting for Success Now and Beyond 2023 12會長報告各位會員: 2022 7 50 50 20236 CPA20237 50 202312 50 鞏固 ...
pn900rev
Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014 Effective fo ...
hksa210cfd
Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014* Effective for audits of financial statements ...
isa240
1 IFAC International Auditing and Assurance Standards Board August 2003 Exposure Draft Response Due Date November 15, 2003 Proposed Revised International Standard on Auditing 240 Issued for Comment by ...
isa240
1 IFAC International Auditing and Assurance Standards Board August 2003 Exposure Draft Response Due Date November 15, 2003 Proposed Revised International Standard on Auditing 240 Issued for Comment by ...
21022
Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014, August 2015, January 2016, August 2016, June ...
update203
i Update No. 203 (Issued 29 June 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i -v. ...
update110
i Update No. 110 (Issued 22 December 2011) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i ...
hksa250cfd
Consideration of Laws and Regulations in an Audit of Financial Statements Hong Kong Standard on Auditing 250 HKSA 250 Issued July 2009; revised July 2010 Effective for audits of financial statements f ...
hkas11
Construction Contracts Hong Kong Accounting Standard 11 HKAS 11 Revised March 2010September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applie ...
update036
Update No. 36 (Issued December 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (v) and (vi) and discard the replaced page ...
20150430_MPSII_C
HKSA 330 (Clarified) RESPONSES TO ASSESSED RISKS 1 Responses to Assessed Risks HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks The auditor’s responsibility to design and implement respo ...
pr-20120613-en
1 Press release Dear Assignment /News /Business Section Editor CPA magazine wins SOPA award A first for custom publication (HONG KONG, 13 June 2012) – The Hong Kong Institute of CPAs' official mag ...
techwatch82
Issue 82 • August 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...
Auditing and Assurance Archives
Archives Date Title Comments due by 7 February 2024 Invitation to Comment on International Auditing and Assurance Standards Board’s (IAASB) Exposure Draft Proposed International Standard on Auditing 2 ...
techwatch64
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
techwatch64
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
ssap23
SSAP 23 (January 2001) 1 SSAP 23 STATEMENT OF STANDARD ACCOUNTING PRACTICE 23 CONSTRUCTION CONTRACTS (Issued May 1998; Revised January 2001) The standards, which have been set in bold italic type, sho ...
hksa250cfd
Consideration of Laws and Regulations in an Audit of Financial Statements Hong Kong Standard on Auditing 250 HKSA 250 Issued July 2009; revised July 2010 Effective for audits of financial statements f ...
20150430_MPSII_C
You don't have access right to view the details. Please login.
update172
i Update No. 172 (Issued 31 August 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...
pn900rev16
Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014; revised Aug ...
pn900rev16
Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014; revised Aug ...
update229
i Update No. 229 (Issued 18 June 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard existing pages i and v & replace with revised pages i and v. ...
update158
i Update No. 158 (Issued 30 September 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages ...
update180
i Update No. 180 (Issued 29 January 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i-v and replace with the revised pages i-v ...
update095
i Update No. 95 (Issued 27 October 2010) Changes to Illustrative examples in HKSAs 1. Appendix 1 of HKSA 210 (Clarified) Agreeing the Terms of Audit Engagements is revised to align with the example in ...
448H_DC Order_ 11 Sep_edited 1
Proceedings No.: D-10-0448H IN THE MATTER OF A Complaint made under Section 34(1) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee u ...